Bijouterie DERMENG: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Bijouterie DERMENG
Largest movements
- Stocks and contracts +€68,852
up €68,852 (+19.4%), from €354,560 to €423,412
- Receivables within one year +€4,919
up €4,919 (+121%), from €4,068 to €8,988
of which Other amounts receivable: +€7,325
- Tangible fixed assets +€4,891
up €4,891 (+796%), from €615 to €5,506
of which Furniture and vehicles: +€2,888
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Debts after one year +€65,103
new in 2025: €65,103
- Reserves +€51,200
up €51,200 (+34.8%), from €147,250 to €198,450
of which Distributable reserves: +€51,200
- Trade debts +€35,097
up €35,097 (+47.9%), from €73,315 to €108,413
- Current portion of long-term debt +€11,824
up €11,824 (+238%), from €4,961 to €16,785
- Gross operating margin +€84,290
up €84,290 (+84.3%), from €100,014 to €184,303
- Staff costs +€26,102
up €26,102 (+40.8%), from €64,045 to €90,147
- Taxes +€18,614
up €18,614 (+274%), from €6,786 to €25,400
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €374,641 | €449,888 | +€75,248 | +20.1% |
| Fixed assets | 21/28 | €615 | €5,506 | +€4,891 | +796% |
| Tangible fixed assets | 22/27 | €615 | €5,506 | +€4,891 | +796% |
| Land and buildings | 22 | €472 | €2,556 | +€2,084 | +441% |
| Plant, machinery and equipment | 23 | €81 | - | -€81 | |
| Furniture and vehicles | 24 | €62 | €2,950 | +€2,888 | +4,651% |
| Current assets | 29/58 | €374,026 | €444,383 | +€70,357 | +18.8% |
| Stocks and contracts in progress | 3 | €354,560 | €423,412 | +€68,852 | +19.4% |
| Stocks | 30/36 | €354,560 | €423,412 | +€68,852 | +19.4% |
| Amounts receivable within one year | 40/41 | €4,068 | €8,988 | +€4,919 | +121% |
| Trade receivables | 40 | €3,294 | €888 | -€2,406 | -73.0% |
| Other amounts receivable | 41 | €775 | €8,100 | +€7,325 | +946% |
| Cash at bank and in hand | 54/58 | €11,049 | €7,364 | -€3,686 | -33.4% |
| Deferred charges and accrued income | 490/1 | €4,348 | €4,619 | +€271 | +6.2% |
| Total equity and liabilities | 10/49 | €374,641 | €449,888 | +€75,248 | +20.1% |
| Equity | 10/15 | €177,576 | €228,780 | +€51,203 | +28.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €147,250 | €198,450 | +€51,200 | +34.8% |
| Tax-exempt reserves | 132 | €23,250 | €23,250 | = | 0.0% |
| Distributable reserves | 133 | €124,000 | €175,200 | +€51,200 | +41.3% |
| Profit (loss) carried forward | 14 | €326 | €330 | +€3 | +1.1% |
| Amounts payable | 17/49 | €197,064 | €221,108 | +€24,044 | +12.2% |
| Amounts payable after more than one year | 17 | - | €65,103 | +€65,103 | |
| Financial debts | 170/4 | - | €65,103 | +€65,103 | |
| Amounts payable within one year | 42/48 | €197,064 | €154,005 | -€43,059 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €4,961 | €16,785 | +€11,824 | +238% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €73,315 | €108,413 | +€35,097 | +47.9% |
| Suppliers | 440/4 | €73,315 | €108,413 | +€35,097 | +47.9% |
| Taxes, remuneration and social security | 45 | €16,378 | €26,398 | +€10,020 | +61.2% |
| Taxes | 450/3 | €7,467 | €13,574 | +€6,107 | +81.8% |
| Remuneration and social security | 454/9 | €8,911 | €12,823 | +€3,913 | +43.9% |
| Other amounts payable | 47/48 | €2,410 | €2,410 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €64,045 | €90,147 | +€26,102 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €399 | -€152 | -27.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,472 | €7,294 | +€1,822 | +33.3% |
| Other operating charges | 640/8 | €100 | €110 | +€10 | +10.0% |
| Gross operating margin | 9900 | €100,014 | €184,303 | +€84,290 | +84.3% |
| Operating profit (loss) | 9901 | €29,845 | €86,353 | +€56,508 | +189% |
| Financial income | 75/76B | €100 | €26 | -€74 | -73.9% |
| Recurring financial income | 75 | €100 | €26 | -€74 | -73.9% |
| Financial charges | 65/66B | €7,988 | €9,776 | +€1,788 | +22.4% |
| Recurring financial charges | 65 | €7,988 | €9,776 | +€1,788 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €21,958 | €76,604 | +€54,646 | +249% |
| Income taxes | 67/77 | €6,786 | €25,400 | +€18,614 | +274% |
| Profit (loss) for the period | 9904 | €15,172 | €51,203 | +€36,032 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €15,172 | €51,203 | +€36,032 | +237% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.